auditing | accounting.

Included within the framework of our audit-related consulting for companies is a diverse range of services. A qualified and professionally engaged team is available to our clients for all questions surrounding auditing and accounting.

range of consulting services.

group accounting.
group tax law.
auditing of the annual financial statements.
internal audits of control systems.
it audits | it system audit.
npo | non-profit-organisation | foundations.
audit of financial services institutions.
special audits.
eeg | kwkg | energierecht.

group accounting.

Advisement in accounting, controlling and planning at the group level; auditing of consolidated financial statements under German and International Financial Reporting Standards (IFRS).

services.

  • Consolidation of financial statements
  • Preparation of uniform group accounting guidelines
  • Support for group-wide planning of the asset, financial and profit situation
  • Support for the implementation of company acquisitions in the accounting system
  • Automation of group (interim) financial statements
  • Consulting on individual topics
  • Carrying out and supporting the consolidation
  • Support for the introduction of IT tools for consolidation
  • Audits of group financial statements
Dr. Henriette Burkhardt-Böck
  • Phone +49 821-57058-0
  • Fax +49 821-57058-153
  • Email henriette.burkhardt-boeck@sonntag-partner.de
TO THE PROFILE
Oliver Kanus
  • Phone +49 821 57058-0
    +49 173 6795684
  • Fax +49 821 57058-153
  • Email oliver.kanus@sonntag-partner.de
TO THE PROFILE
Joachim Mairock
  • Phone +49 821 57058-0
    +49 173 3604160
  • Fax +49 821 57058-153
  • Email joachim.mairock@sonntag-partner.de
TO THE PROFILE

group tax law.

Group taxation is carried out on an individual basis. For this purpose, all changes in legislation must be considered.

services.

  • Group tax planning and development of a tax strategy
  • Loss carryforward, interest deduction ceiling, cross-border issues
  • Consulting with regard to profit tax and value added tax consolidated groups
  • Consultation for ascertaining deferred taxes in the group
  • Examination of compliance with statutory regulations in carrying out profit and loss transfer agreements
  • Develop approaches for compensating for, where applicable, multiple taxation in a group
  • Conduct tax projections at the group level and deduce appropriate measures
  • Support in calculating the deferred taxes in the group financial statements and develop relevant issues
  • Country by country reporting
  • Ascertain and document transfer prices in conformity with the arm's length principle
Joachim Mairock
  • Phone +49 821 57058-0
    +49 173 3604160
  • Fax +49 821 57058-153
  • Email joachim.mairock@sonntag-partner.de
TO THE PROFILE

auditing of the annual financial statements.

Conducting auditing of the annual financial statements according to the law and company charter for individual and group financial statements. (Requirement fulfilled through successful participation in quality control under § 57(a) par. 6, clause 3 Public Accountants Act (Wirtschaftsprüferordnung, WPO)

subject areas.

  • Close involvement of the responsible auditors/partners in the operative auditing for ensuring the quality of the audit
  • Efficient audit process
  • Direct communication with our clients
  • Also: audits according to the Budget Principles Act (Haushaltsgrundsätzegesetz), audits under the Real Estate Agents and Commercial Builder Regulation (Makler- und Bauträgerverordnung, MaBV)
Oliver Kanus
  • Phone +49 821 57058-0
    +49 173 6795684
  • Fax +49 821 57058-153
  • Email oliver.kanus@sonntag-partner.de
TO THE PROFILE
Frank Layher
  • Phone +49 821 57058-0
    49 173 6341112
  • Fax +49 821 57058-153
  • Email frank.layher@sonntag-partner.de
TO THE PROFILE
Joachim Mairock
  • Phone +49 821 57058-0
    +49 173 3604160
  • Fax +49 821 57058-153
  • Email joachim.mairock@sonntag-partner.de
TO THE PROFILE

internal audits of control systems.

subject areas.

  • Examination of the internal control system
  • Special audit of management propriety
Frank Layher
  • Phone +49 821 57058-0
    49 173 6341112
  • Fax +49 821 57058-153
  • Email frank.layher@sonntag-partner.de
TO THE PROFILE
Oliver Kanus
  • Phone +49 821 57058-0
    +49 173 6795684
  • Fax +49 821 57058-153
  • Email oliver.kanus@sonntag-partner.de
TO THE PROFILE

it audits | it system audit.

Within the scope of a risk-oriented auditing approach, the IT system audit or the IT audit is an essential component of the auditing of annual financial statements. The objective of the audit is an assessment of the error risks, that is to say, the risk of a significant error in the IT system, to the extent that it is relevant for accounting. IT systems relevant for accounting are related not only to financial accounting, but also, for example, to merchandise management, payroll accounting, and online banking systems. We do not limit ourselves only to conclusions, but also systematically point out vulnerabilities. In addition, we will provide you with valuable impulses for increasing efficiency and effectiveness in the existing IT business processes and IT-related business processes (organizational, technological and operational).

subject areas.

  • Conducting IT audits under IDW PS 330, 331, 850, 951
  • Certification of software products (software certificate IDW PS 880)
  • Certification of service-related internal control systems (IDW PS 951, ISAE 3402)
  • Preliminary check for audits (data media transfer)
  • Audit outside of the annual financial statements
  • Examination of authorization concepts
  • Conducting security checkups (Security Alliance / BSI)
  • IT compliance
  • IT reports
Frank Layher
  • Phone +49 821 57058-0
    49 173 6341112
  • Fax +49 821 57058-153
  • Email frank.layher@sonntag-partner.de
TO THE PROFILE

npo | non-profit-organisation | foundations.

We audit the annual financial statements and the annual accounts of nonprofit companies, among other things, also with regard to state foundation laws.

services.

  • Audit of the annual accounts or the annual financial statements and proper accounting
  • Conformity of the accounting with relevant charter regulations
  • Expansion of the audit subject matter based on the regulations in state foundation laws (e.g. proper allocation of funds, receiving basic assets)
  • Transfer of know-how
Oliver Kanus
  • Phone +49 821 57058-0
    +49 173 6795684
  • Fax +49 821 57058-153
  • Email oliver.kanus@sonntag-partner.de
TO THE PROFILE
Joachim Mairock
  • Phone +49 821 57058-0
    +49 173 3604160
  • Fax +49 821 57058-153
  • Email joachim.mairock@sonntag-partner.de
TO THE PROFILE

audit of financial services institutions.

Holistic auditing of any reports from financial services institutions, as well as any ambiguities that arise.

subject areas.

  • Audits of annual financial statements according to commercial law and Management Reports of financial services institutions according to §§ 316 German Commercial Code (HGB) in conjunction with § 340(k) HGB taking into consideration the applicable statutory and supervisory regulations
  • Audits according to § 36 German Securities Trading Act (Wertpapierhandelsgesetz, WpHG), and support in all legal questions concerning supervision
Dr. Henriette Burkhardt-Böck
  • Phone +49 821-57058-0
  • Fax +49 821-57058-153
  • Email henriette.burkhardt-boeck@sonntag-partner.de
TO THE PROFILE

special audits.

subject areas.

  • Audits according to the Real Estate Agents and Commercial Builder Regulation (Makler- und Bauträgerverordnung, MaBV)
  • Audits according to the Budget Principles Act (Haushaltsgrundsätzegesetz)
  • Special audits from a corporate law perspective (contract audits, auditing of contributions in kind, etc.)
Oliver Kanus
  • Phone +49 821 57058-0
    +49 173 6795684
  • Fax +49 821 57058-153
  • Email oliver.kanus@sonntag-partner.de
TO THE PROFILE
Dr. Henriette Burkhardt-Böck
  • Phone +49 821-57058-0
  • Fax +49 821-57058-153
  • Email henriette.burkhardt-boeck@sonntag-partner.de
TO THE PROFILE

eeg | kwkg | energierecht.

Steigende Energiekosten, internationale Wettbewerbsfähigkeit und hohe gesetzliche Anforderungen belasten energieintensive Unternehmen. Mit unserer umfangreichen energiewirtschaftlichen Expertise unterstützen wir Unternehmen und Industrien, die nach Ansätzen bzw. Lösungen für diese Themen suchen.

leistungen.

  • Prüfen von Anträgen auf Begrenzung der EEG-Umlage für stromkostenintensive Unternehmen (besondere Ausgleichsregelung)
  • Prüfungen, die im Zusammenhang stehen mit
    • dem KWKG (Kraft-Wärme-Kopplungsgesetz)
    • der Strompreiskompensation
    • der Konzessionsabgabeverordnung
  • Klären von Auslegungs- und Zweifelfragen, die im Zusammenhang mit Energiegesetzen stehen
Joachim Mairock
  • Phone +49 821 57058-0
    +49 173 3604160
  • Fax +49 821 57058-153
  • Email joachim.mairock@sonntag-partner.de
TO THE PROFILE
TOP